Corporation tax, under common law, applies at proportional rates as follows:
| Amount of net taxable profit (in dirhams) | Corporate tax rate |
| Less than or equal to 300.000 | 10% |
| Of 300.001 1.000.000 to | 20% |
| Greater than 1.000.000 | 31% |
This scale became proportional from 2022. Before 2022, it was progressive.
A progressive scale means that corporate tax is calculated by applying the corresponding tax rate to each bracket of net taxable profit.
From 2022, the scale becomes proportional. This means that from now on, all of the net taxable profit is subject to the rates of the corresponding bracket.
However, some activities are subject to specific rates. These include in particular:
SPECIFIC RATE OF 37%:
Credit institutions such as Bank Al Maghrib, CDG or companies in the insurance sector which are subject to a rate of 37%.
You are advised and supported to undertake personalized support and advice in complete peace of mind!
SPECIFIC RATE OF 26%:
For companies carrying out industrial activities, and whose net profit does not exceed one hundred million (100) dirhams, the scale rate of 000% is reduced to 000% (from 31).
Industrial activity means any activity that consists of directly manufacturing or transforming tangible movable property using technical installations, materials and tools whose role is preponderant.
SPECIFIC RATE OF 20%:
The IS rate is capped at 20% for the following activities:
hotel companies and tourist entertainment establishments
mining companies
craft businesses
private educational or vocational training establishments
sports societies
real estate developers
SPECIFIC RATE OF 15%:
The specific corporate tax rate is 15% for:
for companies that carry out their activities in the industrial acceleration zones, beyond the period of five (5) years of exemption;
for service companies with "Casablanca Finance City" status, in accordance with the legislation and regulations in force, beyond the period of five (5) years of exemption.